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International:Hong Kong

International:Hong Kong

International:Hong Kong

The UK and Hong Kong have signed a first-time comprehensive double taxation agreement. HMRC said the agreement features the latest OECD provision on exchange of information (limited to taxes covered by the agreement) a zero rate of withholding tax on dividends and 3% on royalties and a zero rate of withholding tax on interest 'with a provision to ensure the benefits of the interest article can only flow to residents of the other state'.

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